Gluten is the main protein component of wheat. You can use ordinary flour and process it into seitan yourself by washing the starch out of it, or you can buy gluten powder, which might be sold as "vital wheat gluten". This is flour that has been hydrated and had the starch removed. It saves time when making seitan.
To make seitan from flour, you need to make a dough, leave it overnight or for at least a few hours, then wash the starch out. Now you have seitan.
If you use pre-processed gluten, you only need to mix it with water, knead it a little, and shape it as you like.